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Analysis of the theoretical framework of the REA accounting model Used in the design of accounting information systems
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Researchers often equate database accounting models in general and the Resources-Events-Agents (REA) accounting model in particular with events accounting as proposed by Sorter (1969). In fact, REA accounting, database accounting, and events accounting are very different. Because REA accounting has become a popular topic in AIS research, it is important to agree on exactly what is meant by certain ideas, both in concept and in historical origin. This article clarifies the analyzing framework of REA accounting model and highlights the differences between the terms events accounting, database accounting, semantically-modeled accounting, and REA accounting. It also discusses potentially productive directions for AIS research.

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Publication Date
Sun Jul 01 2012
Journal Name
Journal Of Engineering
Preparation of Design Charts for Estimation of the Length of an Upstream Impervious Blanket in a Homogenous Earth Dam
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Publication Date
Fri Jul 21 2023
Journal Name
Journal Of Engineering
Preparation of Design Charts for Estimation of the Length of an Upstream Impervious Blanket in a Homogenous Earth Dam
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Earth dams are constructed mainly from soil. A homogenous earth dam is composed of only one material. The seepage through such dams is quite high. Upstream impervious blanket is one of the methods used to control seepage through the dam foundations. Bennet's method is one of the commonly used methods to design an impervious upstream blanket. Design charts are developed relating the length of blanket, total reservoir head, total base width of the dam (excluding downstream drainage), the coefficient of permeability of the blanket material, blanket thickness, foundation thickness, and coefficient of permeability of the foundation soil, based on the equations governing the Bennet's method for a homogenous earth dam with a blanket of uniform

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Publication Date
Tue Feb 01 2022
Journal Name
Journal Of African Earth Sciences
Lithofacies types, mineralogical assemblages and depositional model of the Maastrichtian–Danian successions in the Western Desert of Iraq and eastern Jordan
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An integrated lithofacies and mineralogical assemblage was used to describe a depositional model and sequence stratigraphic framework of the Maastrichtian–Danian succession in the Western Desert of Iraq and eastern Jordan. Fifteen lithofacies types were grouped into three associations recognized in a distally steepened ramp characterized by an apparent, distinct increase in a gradient paleobathymetric deepening westward. The clay and nonclay minerals are dominated by smectite and palygorskite, with trace amounts of kaolinite, sepiolite, illite and chlorite. Meanwhile, quartz, calcite, dolomite, opal CT (Cristobalite - Tridymite), and apatite are the main nonclay minerals. The widely dominated smectite in the Western Phosphatic Basin of Ir

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Publication Date
Mon Mar 15 2021
Journal Name
Al-academy
Design Technologies in Promoting the Advertisement for National Product: وسام عبد الامير كريم المالكي
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The current research is concerned with studying the variables in the promotion process which influence the advertisement design structure, as the accomplished design and construction process is subject to many variables, whether they were intellectual or technological, internal or external variables. These variables may overlap in order to get a comprehensive system for the artistic configuration, that any design in its content reaches the highest levels of perfection is connected to the extent of its compliance with and approximation to these variables, that is why we find their reflections deeply rooted in the individual's mind, especially the designer artist who is influenced by everything surrounding him forming knowledge systems res

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Publication Date
Fri Nov 15 2024
Journal Name
Iraqi Journal Of Science
Study of the Spectral Energy Distribution Model of the Protoplanetary Disk Geometric around the Brown Dwarf CFHT-BD-Tau 4
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The accretion circumstellar disk of young stars and the Brown dwarf plays an essential role in the formation and evaluation of the planet. Our main work in this paper is to investigate the geometrical shape model for the protoplanetary disk around one of the Brown Dwarfs. The photometric measurements for the brown dwarf CFHT-BD-Tau 4 were extracted from the Vizier archive. We used a numerical simulation to build a model of the spectral energy distribution of our target CFHT-BD-Tau 4. The spectral energy distribution model was fitted with observational data for the brown dwarf CFHT-BD-Tau 4. A transitional disk has been assumed around CFHT-BD-Tau 4. We obtained physical properties of the two disks and the size of the gap between them

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Publication Date
Mon Dec 05 2022
Journal Name
Baghdad Science Journal
K-Nearest Neighbor Method with Principal Component Analysis for Functional Nonparametric Regression
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This paper proposed a new  method to study functional non-parametric regression data analysis with conditional expectation in the case that the covariates  are functional and the Principal Component Analysis was utilized to de-correlate the multivariate response variables. It  utilized the formula of the Nadaraya Watson estimator (K-Nearest Neighbour (KNN)) for prediction with different types of the semi-metrics, (which are based on Second Derivative and Functional Principal Component Analysis (FPCA))  for measureing the closeness between curves.  Root Mean Square Errors is used for the  implementation of this model which is then compared to the independent response method. R program is used for analysing data. Then, when  the cov

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Publication Date
Tue Jun 30 2020
Journal Name
Membranes
Experimental and Theoretical Analysis of Lead Pb2+ and Cd2+ Retention from a Single Salt Using a Hollow Fiber PES Membrane
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The present work reports the performance of three types of polyethersulfone (PES) membrane in the removal of highly polluting and toxic lead Pb2+ and cadmium Cd2+ ions from a single salt. This study investigated the effect of operating variables, including pH, types of PES membrane, and feed concentration, on the separation process. The transport parameters and mass transfer coefficient (k) of the membranes were estimated using the combined film theory-solution-diffusion (CFSD), combined film theory-Spiegler-Kedem (CFSK), and combined film theory-finely-porous (CFFP) membrane transport models. Various parameters were used to estimate the enrichment factors, concentration polarization modulus, and Péclet number. The pH values signif

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
Examining the Asymmetric Impacts of Interest and Exchange Rate on Investment in Egypt for the Period 1976-2020: Applying NARDL Model
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Most of the studies conducted in the past decades focused on the effect of interest rates and exchange rates on domestic investment under the assumption that the independent variables have the same effect on the dependent variable, but there were limited studies that investigated the unequal effects of changes in interest rates and exchange rates, both positive and negative, on domestic investment.  This study used a nonlinear autoregressive distributed lag (NARDL) model to assess the unequal effects of the real interest rate and real exchange rate variables on domestic investment in Egypt for the period 1976 - 2020.  The results revealed that positive and negative shocks for both exchange rates have unequal effects on

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Publication Date
Sun Dec 01 2019
Journal Name
Baghdad Science Journal
Comparison of Some Suggested Estimators Based on Differencing Technique in the Partial Linear Model Using Simulation
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In this paper new methods were presented based on technique of differences which is the difference- based modified jackknifed generalized ridge regression estimator(DMJGR) and difference-based generalized  jackknifed ridge regression estimator(DGJR), in estimating the parameters of linear part of the partially linear model. As for the nonlinear part represented by the nonparametric function, it was estimated using Nadaraya Watson smoother. The partially linear model was compared using these proposed methods with other estimators based on differencing technique through the MSE comparison criterion in simulation study.

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Publication Date
Mon Apr 01 2024
Journal Name
Materials Science In Semiconductor Processing
Rational design of novel 0D/0D Bi2Sn2O7/CeO2 in the core-shell nanostructure for boosting the photocatalytic decomposition of antibiotics in wastewater: S-type-based mechanism
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